Question: Who is considered a foreign person for U.S. tax purposes?
Answer: A foreign person is an individual that is not a U.S. person. Generally, this includes non-resident alien and it also includes U.S. branches of foreign corporations, foreign estates, foreign corporations and partnerships. For example, a foreign corporation is a corporation that was created or organized outside of the United States or under the law of a country other than the United States. In general a non-resident alien is an individual whose permanent residence is outside of the United States and who is not a U.S. citizen. The U.S. or foreign status should be documented for those payees who are paid FDAP income.